{"id":630422,"date":"2025-03-28T00:34:32","date_gmt":"2025-03-27T22:34:32","guid":{"rendered":"https:\/\/eba.com.ua\/?p=630422"},"modified":"2025-03-28T00:36:18","modified_gmt":"2025-03-27T22:36:18","slug":"bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/","title":{"rendered":"[:ua]\u0411\u0414\u041e \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u041c\u0421\u0424\u0417 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u2014 \u041a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u043f\u043e\u0437\u0438\u043a \u044f\u043a \u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 \u0456 \u043d\u0435\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 (2025\/26)[:en]BDO in Ukraine: IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current (2025\/26)[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-630423\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-300x158.png\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-300x158.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-1024x538.png 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-768x403.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-650x341.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1.png 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-800x420.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-170x90.png 170w, https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/MSFZ-angl-1-100x53.png 100w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/ifrs-accounting-standards-in-practice-classification-of-loans-as-current-or-non-current-2025-26\">BDO has published\u00a0<em>IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current<\/em>\u00a0(2025\/2026).<\/a><\/p>\n<p style=\"font-weight: 400;\">BDO\u2019s publication provides an overview of the requirements of IAS 1\u00a0<em>Presentation of Financial Statements<\/em>\u00a0related to classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current or non-current, along with application of the flow chart to multiple scenarios. The latest update to the publication includes additional examples to illustrate the requirements.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1?utm_source=eba&amp;utm_medium=chamber\">BDO in Ukraine<\/a> offers a full range of <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\">IFRS services<\/a> to help companies ensure compliance with International Financial Reporting Standards. Our team of certified ACCA experts, with extensive experience in financial reporting transformation, accounting automation and IFRS consulting, is well-equipped to assist you in successfully implementing IFRS within your company. To learn more about our services or to schedule a consultation, please <a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\">contact us<\/a>. Let\u2019s reach new heights in your business together!<\/p>\n<p><em><span style=\"font-weight: 400;\">Source: <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.global\/getmedia\/cd50be96-a5d4-451b-99ed-043b3078f1af\/IFRS-IP-Classification-of-Loans-as-Current-or-Non-current_-2025-26.pdf?ext=.pdf\">BDO Global<\/a><\/span><\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>BDO has published\u00a0IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current\u00a0(2025\/2026). BDO\u2019s publication provides an overview of the requirements of IAS 1\u00a0Presentation of Financial Statements\u00a0related to classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":630426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>BDO in Ukraine: IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current (2025\/26) - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BDO in Ukraine: IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current (2025\/26) - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has published\u00a0IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current\u00a0(2025\/2026). BDO\u2019s publication provides an overview of the requirements of IAS 1\u00a0Presentation of Financial Statements\u00a0related to classification of loans with covenants as current or non-current. The publication includes a flow chart to help in determining the classification of loans as current [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-27T22:34:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-27T22:36:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/BDO_1_27032025.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/\",\"url\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/\",\"name\":\"[:ua]\u0411\u0414\u041e \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u041c\u0421\u0424\u0417 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u2014 \u041a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u043f\u043e\u0437\u0438\u043a \u044f\u043a \u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 \u0456 \u043d\u0435\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 (2025\/26)[:en]BDO in Ukraine: IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current (2025\/26)[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2025-03-27T22:34:32+00:00\",\"dateModified\":\"2025-03-27T22:36:18+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-msfz-na-praktytsi-klasyfikatsiya-pozyk-yak-potochnyh-i-nepotochnyh-2025-26\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0411\u0414\u041e \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u041c\u0421\u0424\u0417 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u2014 \u041a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u043f\u043e\u0437\u0438\u043a \u044f\u043a \u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 \u0456 \u043d\u0435\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 (2025\/26)\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]\u0411\u0414\u041e \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u041c\u0421\u0424\u0417 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u2014 \u041a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u043f\u043e\u0437\u0438\u043a \u044f\u043a \u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 \u0456 \u043d\u0435\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 (2025\/26)[:en]BDO in Ukraine: IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current (2025\/26)[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:ua]\u0411\u0414\u041e \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u041c\u0421\u0424\u0417 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u2014 \u041a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u043f\u043e\u0437\u0438\u043a \u044f\u043a \u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 \u0456 \u043d\u0435\u043f\u043e\u0442\u043e\u0447\u043d\u0438\u0445 (2025\/26)[:en]BDO in Ukraine: IFRS Accounting Standards In Practice \u2013 Classification of Loans as Current or Non-current (2025\/26)[:] - 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